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Percentage price of original principal amount of debt at which debt can be redeemed by the issuer.

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-Publisher FASB
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The cash outflow for the extinguishment of long-term borrowing, with the highest claim on the assets of the entity in case of bankruptcy or liquidation, before its maturity.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
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Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
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Amount, after unamortized (discount) premium and debt issuance costs, of long-term debt, classified as current. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations.

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-Name Accounting Standards Codification
-Topic 210
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